TMI BlogValuation - Commercial Coaching or Training Service - Students make 100% payment to M/s Aptech Ltd. -...Valuation - Commercial Coaching or Training Service - Students make 100% payment to M/s Aptech Ltd. - Assessee gets only 80% of such fees and discharge service tax on 80% - Whether appellant is required to discharge service tax liability on an amount which represents 20% as retained by M/s. Aptech Ltd. - Held No - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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